2000 (5) TMI 407

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....ts. [Order per : Justice K. Sreedharan, President]. -  This appeal is at the instance of Revenue. Respondents, manufacturer, filed an application for refund of a sum of Rs. 51,279/- alleging that duty at a higher value was paid while the value realised was lesser. The contention is that instead of taking the assessable value of the goods for Bhiwandi the manufacturer wrongly took the assess....

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....representing the manufacturer. We have perused the records and dispose of the appeal. 3. The appellate authority in the impugned order came to the conclusion that incidence of duty had not been passed on to the customers, because there was only transfer of stock by the appellants to their C & F agents to Bhiwandi who had charged only so much price from the customers which was effective for t....